APPENDIX The following t a b l e s h a v e b e e n p r e p a r e d as aids in c o m p a r i n g provisions of the I n t e r n a l Revenue C o d e of 1954 w i t h provisions of the I n t e r n a l Revenue C o d e of 1939. N o inference, implication, or p r e s u m p t i o n of legislative construction or intent shall be d r a w n or m a d e by r e a s o n of such t a b l e s. TABLE 1954 Code section number
1939 Code section number
1 2 3 4 11 12(a) 12(b)(1),(2). 12(b)(3)..... 12(c) 12(d) 12(e) 12(f) 12(g) 13(a) 13(b) 13(c)-(f).... 14 15(a), (b).... 15(c) 21 22(a) 22(b)(1)..... 22(b)(2)(A). 22(b)(2)(B). 22(b)(2)(C). 22(b)(3)..... 22(b)(4) 22(b)(5)_._-. 22(b)(6)_.... 22(b)(7)..... 22(b)(8)..... 22(b)(9)..... 22(b)(10).... 22(b)(ll).... 22(b)(12).... 22(b)(13).... 22(b)(14).__. 22(b)(15).... 22(b)(16).... 22(b)(17)_._. 22(c) 22(d)(l)-(5). 22(d)(6) 22(e) 22(f)
7806(a).
11. 11. 1551. - -- (• 63. 61. 101. - '• 72. 72, 403. 72. --• - 102. 103. 104. 107. 894. 115,526,892,893,911, 912, 933, 943. 108. 108. 109. 111. 112. 113. 621. 114. 121. 471. 472. 1321, 6155(a). 301(a). 1001.
I 1939 Code section number
22(g) 22(li) 22(i) 22(i) 22 (k) 22(1) 22(m) 22(n) 22(o) 23 23lk)(lHA) 23(a)(1)(B) 23(a)(1)(C) 23(a)(2)... 23(b) 23(c)(1)... 23(c)(2)... 23(c)(3)... 23(d) 23(e) 23(f) 23(g) 23(h) 23(i) 23(j) 23(k)(l)..., 23(k)(2).._ 23(k)(3)._. 23(k)(4)_.. 23(k)(5)-.. 23(k)(6)__-, 23(1) ., 23(m) 23(n) 23(o) 23(p) 23(q) 23(r) 23(s) 23(t) 23(u) 23(v) 23(w) 23(x) 23(y)
1954 Code section number
861, 862, 863, 864. Chapter 1,Subchapter G, Part III. 76. 71. 691. 73, 6201(c). 62. 75. 161,211. 162. 162. 263. 212 163^ 265. 164. 164. 164. 165. 165. 165. 165. 165. 1091. 166, 593. 165(g)(1), 166(e), 582. 165(g)(2). 166. 166. 271, 166. 167. 611. 167. 170. 404. 170. 591. 172. 168, 169. 215. 171. 691. 213. 931
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